The July 18, 2018 Commission order in Docket No. PL17-1-001 provided guidance regarding the Commission’s income tax allowance policy for pipelines owned by master limited partnerships and the related deferred tax balances, including balances in Account 190 (Accumulated Deferred Taxes). The July 18 Order explained that MLP pipelines could elect to eliminate certain deferred tax balances. Algonquin’s parent company, Spectra Energy Partners, LP, has a pending request with the FERC Chief Accountant to eliminate amounts recorded in Account190, including amounts in Account 190 for Algonquin. Certain amounts in Account 190 may be excluded in the development of jurisdictional recourse rates in the future.
Estimated cash out Imbalance 5,963,700
| Other regulatory assets - fuel tracker | 37,701,364 |
| Other regulatory assets - other | 11,895,079 |
| Other regulatory liabilities - fuel tracker | 29,711 |
| Other regulatory liabilities - other | 800,900 |
Deemed contribution of taxes accrued 70,402,893
| CWIP accruals | (20,474,136) |
| CWIP retainage | (1,123,879) |
Distribution of intercompany advance receivable ($157,889,030)
Volume retained under separately stated fuel rate: 2,654,437
Volume retained under separately stated fuel rate: 2,851,865
CP Docket Nos. include CP94-260 and CP89-948.
Separately stated fuel not applicable.
Separately stated fuel not applicable.
Separately stated fuel not applicable.
Separately stated fuel not applicable.
Separately stated fuel not applicable.
Separately stated fuel not applicable.
Separately stated fuel not applicable.
Separately stated fuel not applicable.
Separately stated fuel not applicable.
Separately stated fuel not applicable.
Separately stated fuel not applicable.
Separately stated fuel not applicable.
Volume retained under separately stated fuel rate: 300,009
| Misc. Prepayments | |
| January 2026 O&M Billing from Spectra Algonquin Management LLC | 6,750,703 |
| February 2026 O&M Billing from Spectra Algonquin Management LLC | 6,227,408 |
| Total | 12,978,111 |
All system balancing gas recorded under the fixed asset method as defined by FERC Order 581. System gas volumes needed for load balancing, no notice transportation and other operational purposes is recorded in account 117.2 (current portion). For purposes of accounting for encroachment resulting from line inventory changes, we used Account 117.4 with appropriate debits to Account 808.1 and credits to Account 808.2.
Balance included $144,507,927 non cash advance receivable distribution to Spectra Energy Partners LP.
Docket No. RP24-781-000 issued April 25, 2025.
$3,695,817 account offset is 489
$19,716 offset account is 487
$37,777 account offset is 142
| Cashout receipts | 6,917,642 |
| Linepack receipts | 98,811 |
| Total | 7,016,453 |
| Cashout receipts | 660,664 |
| Linepack receipts | 0 |
| Total | 660,664 |
739,997,115 Dths are the only volumes subject to ACA surcharges
205,437,383 Dths are the only volumes subject to ACA surcharges
| Auction gas | 2,755,000 |
| Cashout delivery | 939,242 |
| Construction gas loss | 2,359 |
| Heater fuel and M&R fuel | 480,384 |
| Linepack delivery | 113,993 |
| O&M gas loss | 14,447 |
| Warehouse fuel | 275 |
| Total | 4,305,700 |
| Auction gas | 1,050,000 |
| Cashout delivery | 553,272 |
| Construction gas loss | 0 |
| Heater fuel and M&R fuel | 226,943 |
| Linepack delivery | 22,460 |
| O&M gas loss | 5,676 |
| Warehouse fuel | 75 |
| Total | 1,858,426 |
Loss and Unaccounted For (LAUF). LAUF incurred in the operation of the pipeline is tracked and flowed through to customers. LAUF amounts are recorded as a debit to account 813-Other Gas Supply Expense and a credit to account 812-Gas Used for Other Operations.
Loss and Unaccounted For (LAUF). LAUF incurred in the operation of the pipeline is tracked and flowed through to customers. LAUF amounts are recorded as a debit to account 813-Other Gas Supply Expense and a credit to account 812-Gas Used for Other Operations.
Distributions to members $ (137,800,000)
| Debt, Discount and expense | Debt, Discount and expense |
| Regulatory commission expense (ACA) | (46,873) |
| Utility plant | 79,608 |
| Total | 88,169 |
| Other regulatory assets - fuel tracker | - |
| Other regulatory assets - other | (31,585,521) |
Noncash items - $244,581
Distributions to members $137,800,000
Estimated cash out imbalance $ -
Deemed contribution of taxes accrued 49,986,520
| Other regulatory liabilities - fuel tracker | - |
| Other regulatory liabilities - other | 1,871,101 |
| Gain on disposition of utility plant | - |
| Other current assets - other | (461,371) |
| Other current liabilities - other | - |
| Other deferred charges and liabilities (net) | (1,959,181) |
| Other accumulated provision for rate refunds | (1,609,621) |
| Total | (4,030,173) |
| Account | Amount |
| 924 | 1,155,242 |
| 925 | 1,209,302 |
| Total | 2,364,544 |
| Enbridge affiliates charge such expenses based on the cost of actual services provided or using various allocation methodologies based on our percentage of assets, employees, earnings, or other measures compared to other Enbridge affiliates. |
| 408.1 | 2,410,515 |
| 421 | 756,231 |
| 426.1 | 265,031 |
| 426.4 | 8,129 |
| 493 | -100,065 |
| 850 | 286,517 |
| 851 | 2,552,342 |
| 852 | 227,441 |
| 853 | 15,963,666 |
| 854 | 3,254 |
| 856 | 12,537,607 |
| 857 | 5,049,400 |
| 859 | 520,733 |
| 860 | 5,557 |
| 863 | 12,541,353 |
| 864 | 2,239,088 |
| 865 | 263,073 |
| 867 | 246,945 |
| 912 | 862,357 |
| 920 | 10,243,467 |
| 921 | 2,373,701 |
| 922 | -5,657,360 |
| 923 | 10,896,089 |
| 926 | 5,848,710 |
| 930.2 | 4,380,983 |
| 931 | 1,011,078 |
| Total | 85,735,842 |
| Enbridge affiliates charge such expenses based on the cost of actual services provided or using various allocation methodologies based on our percentage of assets, employees, earnings, or other measures compared to other Enbridge affiliates. |
| Account | Amount |
| 408.1 | 25,825 |
| 920 | 156,877 |
| 926 | 537,109 |
| Total | 719,821 |
| Enbridge affiliates charge such expenses based on the cost of actual services provided or using various allocation methodologies based on our percentage of assets, employees, earnings, or other measures compared to other Enbridge affiliates. |
| MEALS & ENTERTAINMENT | 184,928 |
| DUES & PENALTIES | 70,201 |
| LOBBYING | 8,129 |
| ACCRUED LIABILITIES | (5,319,517) |
| RESERVES FOR UNCOLLECTIBLES | (241, 691) |
| BOOK AFUDC DEBT | (290,995) |
| AFUDC INTEREST | (1,421,216) |
| DEFERRED STATE TAX | 14,067,687 |
| Other property differences | -72,735,053 |
| FERC expenses | -32,648,022 |
The reported rate of return has been approved in the rate settlement.
AGT used its own capital debt structure.
Plant Bases Used in Estimating Depreciation Charges
Plant Bases Used in Estimating Depreciation Charges
Plant Bases Used in Estimating Depreciation Charges
Plant Bases Used in Estimating Depreciation Charges
Fuel quantities requiring an allocation are assigned to the rate categories on the basis of the stated fuel rates as referenced in Order No. 710-C, at paragraph 9. Specifically, within each functional category, the fuel quantities in lines 8 – 30 are prorated to the rate categories based on the ratio of the Shipper Supplied quantities in lines 1 - 7 for each rate category to the total Shipper Supplied quantity for such functional category.
Disposition of Excess Gas and Gas Acquired to Meet Deficiency quantities in lines 38 – 65 are prorated to the rate categories based on the ratio of the Excess or Deficiency quantities for each rate category to the total Excess or Deficiency quantity in line 37.
| M&R Fuel | 17,480 |
| O&M gas loss | 3,805 |
| Warehouse fuel | 25 |
| Total | 21,310 |
Since we administer the cost of gas used for fuel by means of a tracking mechanism, values are assigned pursuant to the requirements under our tariff provisions to the net excess or deficiency which results from shipper supplied gas as well as the disposition of the excesses and the sources of deficiencies.
Fuel quantities requiring an allocation are assigned to the rate categories on the basis of the stated fuel rates as referenced in Order No. 710-C, at paragraph 9. Specifically, within each functional category, the fuel quantities in lines 8 – 30 are prorated to the rate categories based on the ratio of the Shipper Supplied quantities in lines 1 - 7 for each rate category to the total Shipper Supplied quantity for such functional category.
Disposition of Excess Gas and Gas Acquired to Meet Deficiency quantities in lines 38 – 65 are prorated to the rate categories based on the ratio of the Excess or Deficiency quantities for each rate category to the total Excess or Deficiency quantity in line 37.
| M&R Fuel | 28,807 |
| O&M gas loss | 1,342 |
| Warehouse fuel | 25 |
| Total | 30,174 |
Since we administer the cost of gas used for fuel by means of a tracking mechanism, values are assigned pursuant to the requirements under our tariff provisions to the net excess or deficiency which results from shipper supplied gas as well as the disposition of the excesses and the sources of deficiencies.
Fuel quantities requiring an allocation are assigned to the rate categories on the basis of the stated fuel rates as referenced in Order No. 710-C, at paragraph 9. Specifically, within each functional category, the fuel quantities in lines 8 – 30 are prorated to the rate categories based on the ratio of the Shipper Supplied quantities in lines 1 - 7 for each rate category to the total Shipper Supplied quantity for such functional category.
Disposition of Excess Gas and Gas Acquired to Meet Deficiency quantities in lines 38 – 65 are prorated to the rate categories based on the ratio of the Excess or Deficiency quantities for each rate category to the total Excess or Deficiency quantity in line 37.
| M&R Fuel | 180,656 |
| O&M gas loss | 529 |
| Warehouse fuel | 25 |
| Total | 181,210 |
Since we administer the cost of gas used for fuel by means of a tracking mechanism, values are assigned pursuant to the requirements under our tariff provisions to the net excess or deficiency which results from shipper supplied gas as well as the disposition of the excesses and the sources of deficiencies.
Plant Bases Used in Estimating Depreciation Charges
Plant Bases Used in Estimating Depreciation Charges
Distribution of intercompany advance receivable ($144,507,927)
| Debt, Discount and expense | (358,238) |
| Regulatory commission expense (ACA) | 44,124 |
| Utility plant | 98,002 |
| Total | (216,112) |
| Gain on disposition of utility plant | - |
| Other current assets - other | 1,718,251 |
| Other current liabilities - other | 1,718,251 |
| Other deferred charges and liabilities (net) | (2,617,047) |
| Other accumulated provision for rate refunds | 1,609,621 |
| Total | 1,047,957 |
| Contributions in aid of construction | 205,000 |
| Restricted funds related to certain construction projects |
- |
| Total | 205,000 |
Distributions to members 136,500,000
Distributions to members $ (136,500,000)
Operational Balancing Agreement (OBA) and Displacement.
Operational Balancing Agreement (OBA) and Displacement.
Deemed Contribution of Taxes Accrued $49,986,516
Depreciation expense for all listed projects has been calculated on a straight line basis.
For projects utilizing the system 2.00% composite depreciation rate, the accumulated depreciation reflects the Commission's composite depreciation methodology as outlined in Part 201 of the Commission's regulations.
All tracked costs (fuel and ACA) were eliminated prior to allocating costs to incrementally priced services. In addition, the amount utilized for Account 850 has been normalized to remove prior period PS&I provisions, if any (see Footnote for Schedule Page: 317 Line No.: 180).
All tracked costs (fuel) were eliminated prior to allocating costs to incrementally priced services.
See Note to Page 274, Line No. 3, Column k.